The AAT has held that it did not have jurisdiction to review a decision of the Tax Practitioners Board to grant an applicant’s application to register as a BAS agent, but for a shorter period sought by the applicant, under the Tax Agent Services Act 2009 (TASA).

The applicant had been taken to be a registered BAS agent under the transitional provisions of the TASA for a period of 2 years until 29 February 2012. Before the expiration of that period, the applicant sought to register as a BAS agent for a period of at least 3 years under s 20-25(4) of the TASA. However, the Board decided on 4 January 2013 to grant his application for registration for a period expiring on 1 January 2014. The Board chose a shorter period as it was not satisfied the applicant had met the prescribed qualifications as required by s 20-5(1)(b) (concerning completion of a Board approved basic GST/BAS course). The applicant then applied for review of the Board’s decision not to grant his registration for a longer period.

The AAT held that it did not have the jurisdiction to review the Board’s decision granting the applicant’s application for registration as a BAS agent until 1 January 2014. The AAT said the only relevant provision for providing applications to the Tribunal for review in this case was found in s 70-10 of the TASA. It said that provision provided for review of a Board decision (made under s 20-25) to reject an application for registration (among other things). However, it said s 70-10 does not provide for review of a decision to grant an application for registration, nor does it provide for review of decisions, which had underpinned, or led to, that decision. In this case, the AAT held the Board did not reject the applicant’s application and that the decision that he did not meet the prescribed qualifications underpinned the Board’s decision to grant him a shorter period sought. Therefore, it held the applicant was not entitled to apply for review of the Board’s decision.

(AAT Case [2013] AATA 254, Re Kuan and Tax Practitioners Board, AAT, Ref No: 2013/0572, Forgie DP, 26 April 2013.)

[LTN 80, 30/4/13]